Iowa Admin. Code r. 701-100.8
Current through Register Vol. 47, No. 13, December 25, 2024
A county is immune from the statute of limitations when collecting delinquent property taxes levied on or after April 1, 1992 (Fennelly v. A-1 Machine and Tool Co., No. 73/0 4-1232- 10/6/06).
This rule is intended to implement Iowa Code section 614.1 as amended by 2007 Iowa Acts, Senate File 450.
Iowa Admin. Code r. 701-100.8
Editorial change: IAC Supplement 11/2/22